§ 44-19-27.3 - Service of summons.
SECTION 44-19-27.3
§ 44-19-27.3 Service of summons. –The summons may be sent by registered or certified mail to the taxpayer, orofficer, agent, or employee of the taxpayer, or to any other authorized person,or may be left by any authorized agent of the tax administrator with thetaxpayer, or officer, agent, or employee of the taxpayer, or other authorizedperson, or left at his or her last and usual place of abode. When the summonsrequires the production of records or documents, it is sufficient if thoserecords and documents are described with reasonable certainty.